SASB content index

SASB code

Metric description

Level of disclosure

Main reference

External assurance

HC-MS-240a.2

Description of how price information for each product is disclosed to customers or to their agents

Partial

Ethical marketing and sales practices

No

HC-MS-240a.3

Percentage change in: (1) weighted average list price and (2) weighted average net price across product portfolio compared to previous reporting period

Omission1

-

-

HC-MS-250a.1

(1) Number of recalls issued, (2) total units recalled

Full

Product quality, reliability and safety

Yes

HC-MS-250a.2

Products listed in any public medical product safety or adverse event alert database

Full

Product quality, reliability and safety

Yes

HC-MS-250a.3

Number of fatalities associated with products

Full

Product quality, reliability and safety

Yes

HC-MS-250a.4

Number of enforcement actions taken in response to violations of good manufacturing practices (GMP) or equivalent standards, by type

Full

Product quality, reliability and safety

Yes

HC-MS-270a.1

Total amount of monetary losses as a result of legal proceedings associated with false marketing claims

Full

Ethical marketing and sales practices

No

HC-MS-270a.2

Description of code of ethics governing promotion of off-label use of products

Omission2

-

-

HC-MS-410a.1

Discussion of process to assess and manage environmental and human health considerations associated with chemicals in products, and meet demand for sustainable products

Full

Pollution and substances of concern

No

Product quality, reliability and safety

No

Animal welfare

No

HC-MS-410a.2

Total amount of products accepted for takeback and reused, recycled, or donated, broken down by: (1) devices and equipment and (2) supplies

Partial

Circular economy

No

HC-MS-430a.1

Percentage of (1) entity’s facilities and (2) Tier 1 suppliers’ facilities participating in third-party audit programmes for manufacturing and product quality

Full

Product quality, reliability and safety

No

Supplier relations

No

HC-MS-430a.2

Description of efforts to maintain traceability within the distribution chain

Partial

Product quality, reliability and safety

No

HC-MS-430a.3

Description of the management of risks associated with the use of critical materials

Partial

Pollution and substances of concern

No

Product quality, reliability and safety

No

Supplier relations

No

HC-MS-510a.1

Total amount of monetary losses as a result of legal proceedings associated with bribery or corruption

Full

Business ethics

No

HC-MS-510a.2

Description of code of ethics governing interactions with health care professionals

Full

Ethical marketing and sales practices

No

HC-MS-000.A

Number of units sold by product category

Omission

-

-

1Sonova does not report detailed price information on all its products in its investor reporting. However, information related to the pricing strategy is reported in the Annual Report (Strategy and businesses, compensation report, financial review).

2This metric is not applicable to Sonova's business model.